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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a … of the governing board within 30 days of completion. An elected or appointed official is not required to keep … is optional and they have not joined NYSLRS. Direct your elected and appointed officials to this schedule of due …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … and nonexpendable trust funds and creates new funds based on the ability to use these resources for governmental … trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Medicaid Program. Many Medicaid recipients receive their medical services through managed care, whereby the Department … of services for recipients and reimburse providers. When a hospital bills an MCO for an inpatient stay, the hospital … hospitals, and reviewed the associated patients’ medical records. Our review found: 47 claims were overpaid $323,531 …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … we identified in the initial audit report. Of the report’s two audit recommendations, both were implemented. … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool special … costs on its CFR for the Preschool Integrated Special Class it operated. Key Finding For the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… Town Supervisor Dennis O. Brown faces criminal charges for allegedly stealing more than $123,000 in town funds. He … vacations in Myrtle Beach and New York City, fees for PayPal, Amazon and iTunes, and designer handbags, liquor … of over a hundred thousand dollars by using public funds for his pleasure and daily expenses,” State Comptroller …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfArtificial Intelligence Governance (2024-S-33)
To assess the State University of New York’s progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s33.pdfDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … Property tax levy growth for local governments with fiscal years that close on Dec 31 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Management of the Student-School Matching Algorithm
… process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high … school programs across NYC by submitting one application in which they may select up to 12 programs. 2 A single school … each school program must have a preference of students. In NYCPS’ implementation of the algorithm, student …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmLegal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … our examination was to determine whether payments Unified Courts System Courts made to Legal Aid Society of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societySocial Services Block Grant – Federal Funding and New York
… administered through the United States Department of Health and Human Services to states and territories to … administered through the United States Department of Health and Human Services to states and territories to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… tax,” which is required to be paid by the buyer. A 2019 amendment to the tax law provides that when the buyer … liability of the seller and the buyer. Beginning July 1, 2019, additional taxes apply to some conveyances of real … counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… of federal policies, according to a report released today by State Comptroller Thomas P. DiNapoli. The $177 … billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While New York’s economy continues to … three fiscal years, PIT receipts have varied significantly from projections, due in part to taxpayer responses to …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansNortheast Central School District - Payroll (2018M-140)
… Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140CVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueAbout Employer Contribution Rates – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesPocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13